Statement of Activities

Quick Answer: Statement of Activities

The Statement of Activities presents revenue and expenses with and without donor restrictions—the layout many auditors and grantors expect on nonprofit financials. It shows how unrestricted and restricted net assets changed during a period, not just a simple profit-and-loss total. This differs from the Income Statement, which focuses on operational results without restriction columns.

Open Reports → Statement of Activities, choose your date range, and export PDF or spreadsheet copies for board packets. Available on Plus, Pro, and Enterprise. Pro adds multi-fund views; pair with Net Asset Rollforward for audit-friendly bridges and Restricted Gift Utilization when you track designated gifts against spending.

Requires Plus or above. See the Statement of Activities and Fund Accounting glossary entries for terminology.

Statement of Activities

Present revenue and expenses with and without donor restrictions in the layout auditors expect.

When to Use It

• Annual audits and Form 990 preparation
• Board meetings when restriction releases matter
• Grant reports that ask for GAAP-style activity statements

Good to Know

See also Balance Sheet for point-in-time balances and Income Statement by Fund for program-level comparisons on Pro+.